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Effective Date for AICPA Independence Interpretation on Hosting Services Delayed

August 21, 2018

The effective date of the new “Hosting Services” interpretation (ET §1.295.143) in the American Institute of CPAs' (AICPA) “Independence Rule” (ET §1.200.001) has been extended 10 months by the AICPA Professional Ethics Executive Committee (PEEC). PEEC voted last week to move the effective date to July 1, 2019; the ethics interpretation originally was scheduled to take effect on Sept. 1, 2018. The additional time is being provided to allow AICPA members to work with their third-party vendors and clients to implement any necessary changes resulting from the new interpretation. Click here for more information.